Abstract
Erik Lindahl (1891–1960) was one of the pioneers of modern theory of public finance. His single most important contribution is, perhaps, his treatment of the problem of ‘just’ taxation. He showed that, by systematic application of the so-called benefit principle, a significant part of this problem can be subjected to scientific analysis. Furthermore, his work in public finance paved the way for integrating public goods into general equilibrium models of the market economy.
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Bibliography
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Lindahl, E. 1919. Die Gerichtigkeit der Besteuerung. Eine Analyse der Steuerprinzipien auf Grundlage der Grenznutzenteorie. Lund: Gleerup The central part of Lindhal's theory of public finance is published in English translation in Musgrave and Peacock (1958).
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Böhm, P. (2018). Lindahl on Public Finance. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_1046
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DOI: https://doi.org/10.1057/978-1-349-95189-5_1046
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